# Comprehensive Review of the Uniform System of Accounts; Jurisdictional Separations and Referral to the Federal-State Joint Board
> **Federal Communications Commission** · Final rule. · Published 2018-12-11 · Effective 2019-01-01 · 83 FR 63581
## Document
- **Document number:** 2018-25803
- **Category:** other
- **Federal Register citation:** 83 FR 63581
- **CFR reference:** 47 CFR 36
- **Publication date:** 2018-12-11
- **Effective date:** 2019-01-01
- **FCC docket:** WC Docket No. 14-130, CC Docket No. 80-286
## Abstract

In this document, the Commission simplifies its jurisdictional separations rules, applying the separations processes previously reserved for smaller carriers to all carriers subject to those rules, and harmonizing the jurisdictional separations rules with the accounting rules. With this action, the Commission continues to modernize existing rules and eliminate outdated compliance requirements.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2018/12/11/2018-25803/comprehensive-review-of-the-uniform-system-of-accounts-jurisdictional-separations-and-referral-to)
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